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Income tax to rise in Scotland for those earning over £33,000 adding further complexities to the tax system

The Scottish government announced yesterday that it intends to use its powers to vary income tax rates for Scots from 6 April 2018. This will further complicate the UK tax system with a proposed additional 1% to be added to the higher and additional rate bands in Scotland increasing them to 41% and 46% respectively. Further changes are proposed to the basic rate band to introduce starter and intermediate bands of 19% and 21%. Are these changes a step towards a more progressive tax system?

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first time the Scottish Government has used its powers to vary taxes from those applying across the rest of Britain

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